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Hafid Aditya Pradesa
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Innovation Business Management and Accounting Journal
Published by CV. Jaya Rezwid Mahameru
ISSN : 28288599     EISSN : 28292111     DOI : https://doi.org/10.56070/ibmaj
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. Organizational Behavior 5. Human Resource Management 6. Marketing Management 7. Operating Management 8. Strategic Management 9. Financial Management 10. Behavioral Accounting 11. Public Accounting 12. Accounting Information System 13. Banking Account 14. Management Accounting 15. Sharia Accounting 16. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 1 No. 4 (2022): October - December" : 6 Documents clear
Research Trends in Public Budgeting for Half A Century Andi Yudi Prayoga
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.19

Abstract

The varying approaches and formats chosen by budget documents and the budgeting process from time to time can be explained by the complexity and diversity of budgeting functions, notably those of public budgets. Due to the vast amount of 982 articles by 1968 - August 2022 of research on public budgets in the Scopus database, it may be possible to determine research trends in this area through bibliometric analysis. Although the public budget publications' annual growth rate is small (7.88%), it demonstrates a positive increase yearly. The findings show the interest of various fields in researching public budgeting. It often investigates the connections between public budgeting and fiscal policy, public spending, participatory budgeting, and public debt from an economic point of view. Political science, sustainability, public administration, climate change, effectiveness, public services, performance, the public sector, and the European Union are all related to public budget studies. Researchers have expanded their research over the past three years by taking the Covid-19 epidemic into account as one of the catalysts for adjustments to public budgets in various nations.
The Effect of Eco-efficiency on Firm Value with Financial Performance as a Moderating Variable Arbi Arsi Ave Noor; Annisa Ilma Hartikasari; Iwan Fakhruddin; Rina Mudjiyanti
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.21

Abstract

Eco-efficiency is one of the ways companies can help realize the world agenda, namely the Sustainability Development Goals. This study aims to examine the impact of implementing eco-efficiency on firm value moderated by financial performance as measured by ROA and ROE. The sample taken consisted of panel data from 140 energy companies from 2017-2021. The data obtained was then analyzed using panel data regression. This study proves that eco-efficiency has a positive effect on firm value. Companies that implement eco-efficiency have a higher company value than companies that have not implemented the concept of eco-efficiency. financial performance ROA (return on assets) has a negative effect on firm value which indicates the performance of company management in using company assets is not managed effectively and efficiently. While the financial performance of ROE (return on equity) has no effect on firm value because there are companies that use profits for retained earnings and are not distributed to shareholders. Meanwhile, the results of testing financial performance variables using ROA (return on assets) and ROE (return on equity) proxies as moderators in this study cannot strengthen or weaken the relationship between eco-efficiency and firm value.
The Role of Managerial Ownership as a Moderation of Financial Performance on Firm Value in the Covid-19 Era Risa Triwardani; Hadi Pramono; Ani Kusbandiyah; Bima Cinintya Pratama
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.22

Abstract

This study aims to examine the effect of financial performance proxied by Return On Assets (ROA) and Return On Equity (ROE) on firm value by disclosing managerial ownership as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study was obtained using the purposive sampling method for property and real estate companies listed on the Indonesia Stock Exchange during 2019 – 2021. Based on predetermined criteria, a sample of 100 was obtained. The analytical method used is Moderating Regression Analysis (MRA). This study’s results indicate that return on assets and return on equity do not affect firm value. The results also show that managerial ownership strengthens the relationship between return on assets and firm value. Managerial ownership weakens the relationship between return on equity and firm value.
The Relationship of Learning Motivation on Student Achievement During Online Learning During the Covid-19 Pandemic Benediktus R Khuana; Montgomery Warbal; Rismawati Rismawati
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.24

Abstract

The purpose of this study was to determine the effect of learning motivation on academic achievement in students undergoing online learning during the covid-19 pandemic. This research is a type of quantitative research using a cross-sectional design and the sample used in this study amounted to 85 respondents, with a simple random sampling method used as a sampling technique in the population. The data was distributed to respondents using a questionnaire distributed via google form to facilitate access during the pandemic period, the data analysis used is the Spearman test. The results of the correlation test showed that there was no significant effect between learning motivation on academic achievement of students who were undergoing online learning during the covid-19 pandemic, with p=0.288. Achievement in this academic field cannot be influenced by motivation alone, but there are several supporting factors as well as the background. So efforts are needed to improve the quality of learning during the Covid-19 pandemic.
Job Satisfaction and Employee’s Commitment to the Performance: Case Study of Angkasa Pura I Juanda International Airport Marsudi Lestariningsih
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.25

Abstract

This study examined the effect of employee’s job satisfaction, employee’s commitment to the employee’s performance at PT. (Persero) Angkasa Pura I Juanda International Airport. The population consisted of 78 employees as a respondent and using a survey research method with proportional cluster random sampling as a technique to choose the sample size, also simple random sampling to choose the respondent, and using the path analysis tests the hypothesis. The result showed that employee’s job satisfaction has a direct significant and indirectly significant effect on performance through employee’s commitment. Also, an employee’s commitment has a significant direct effect on an employee’s performance.
The Role of Effective Human Resource Management: Case Study of Start Up Cool Kids at Ambon City Centre Mall Bernard C. Renyut; Semuel Willem Sipahelut; Pulina Wakanubun
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.26

Abstract

This study aims to describe the application of Human Resource Management (HRM) in recruiting employees to improve performance, analysis of HRM in efforts to develop human resources to improve employee performance, HRM analysis has an impact on recruitment and efforts in HR development to improve employee performance in the start-up sector Cool Kids at Ambon City Centre Mall. This study uses a descriptive qualitative approach. This research approach was carried out at Cool Kids in Ambon City Centre Mall with data collection techniques in the form of interviews, observation, documentation and accommodation methods. The results of this study are expected that the recruitment system carried out is not fully maximized, so using the human resource management recruitment model can be carried out effectively. In an effort to develop of human resources, this has been carried out in accordance with the procedures for implementing employee education and training programs, but this has not yet been implemented informally. HR development and recruitment have an impact on improving employee performance which has not been fully implemented, this is due to the knowledge, abilities and skills of employees not all of them can master them effectively.

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